Nebraska § 77-215 Terms, defined

Nebraska Statutes

§ 77-215 — Terms, defined

Nebraska·Ch. 77 Revenue and Taxation

For purposes of the Recreational Trail Easement Property Tax Exemption Act:

(1)Eligible holder means:

(a)A municipality, county, agency, or a land trust accredited by the Land Trust Alliance authorized to hold recreational trail easements within the State of Nebraska; or

(b)A nonprofit organization with a mission explicitly aligned with public access, recreational land conservation, and community benefit, authorized to hold recreational trail easements within the State of Nebraska; and

(2)Recreational trail easement means a perpetual easement granting public access for recreational use, including, but not limited to, walking, hiking, bicycling, and equestrian activities.

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For purposes of the Recreational Trail Easement Property Tax Exemption Act:
(1) Eligible holder means:
(a) A municipality, county, agency, or a land trust accredited by the Land Trust Alliance authorized to hold recreational trail easements within the State of Nebraska; or
(b) A nonprofit organization with a mission explicitly aligned with public access, recreational land conservation, and community benefit, authorized to hold recreational trail easements within the State of Nebraska; and
(2) Recreational trail easement means a perpetual easement granting public access for recreational use, including, but not limited to, walking, hiking, bicycling, and equestrian activities.

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